1999 (7) TMI 392

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....espondent. [Order]. - This stay application along with appeal was heard together by granting waiver of pre-deposit in the matter as the issue is covered by appellants' own case by Tribunal Final Order Nos. 2293 & 2294/97, dated 2-9-1997. 2.  The issue involved is as to whether the appellants are entitled to take Modvat credit on the basis of stock transfer advice notes and as to whet....

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....and there could be a direction to the original authority to take-up the appeals also for consideration along with the remanded matter. 4.  Heard ld. DR Ms. Aruna Gupta who on verification of the final order in the appellant's own case contends that only the Tribunal has remanded the matter for reconsideration. 5.  On careful consideration of the submissions, I notice that that the ....

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....gone into and in case this is so, the appellant in terms of the order of the Tribunal will be entitled the benefit of modvat credit. We, therefore, set aside the order of the learned lower authority and remand the matter to the original authority for de novo consideration and decision in the light of our observations after affording an opportunity of hearing to the appellants to adduce the evidenc....